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Roth IRA Beneficiary Options Quick Reference

Last Updated May 16, 2012

 

Roth IRA Beneficiary Options Quick Reference

HIGH LEVEL SUMMARY

Spouse as sole primary beneficiary

  • Treat as own ( often the only option available to a spouse beneficiary)
  • Life-expectancy Payments (Recalculation) – or
  • Five Year Option

Non-spouse beneficiary

  • Life-expectancy Payments(Non-Recalculation): or
  • The Five Year Option:

Non-person beneficiary

  • The Five Year Option

Qualified trust beneficiary

  • Life-expectancy Payments:
  •   The Five Year Option